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1-2 of 2
Keywords: crash risk
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 1–26.
Published: 01 May 2020
...Jeffrey L. Callen; Xiaohua Fang; Baohua Xin; Wenjun Zhang SUMMARY This study examines the association between the office size of engagement auditors and their clients' future stock price crash risk, a consequence of managerial bad news hoarding. Using a sample of U.S. public firms with Big 4...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (3): 47–79.
Published: 01 August 2015
...Ashok J. Robin; Hao Zhang SUMMARY Francis (2011) calls for more research on “the effect of audit quality on economic outcomes.” We respond by examining whether high-quality auditors reduce stock price crash risk, an important consideration for stock investors. We argue that high-quality auditors...